Prentice-Hall Tax Service for 1919 (Classic Reprint)Excerpt from Prentice-Hall Tax Service for 1919 This allowance is not based upon the difference between the actual war cost of such facilities and what they would have cost at pre-war prices. Obviously the taxpayer is not entitled to recover or extinguish through amortization more than the difference between the war cost of such property and what he can sell the property for after the war, or if he continues to need and use it in his business, what it would have cost him after the war. As the rule is expressed in Article 183 of the Regulations: The total amount to be extinguished by amortization, in general, is the excess of the unextinguished or unrecovered cost of the property over its maximum value (either for sale or for use as part of the plant or equipment of a going business) under stable post war. Conditions.' About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works. |
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... collected in such case . Should such returns not be filed and taxes paid until after June 15th , the penalties prescribed by the statute will be invoked . Attention is called to the circular letter ( copies of which were furnished you ) ...
... collected from such taxpayers , but where a request is made by a taxpayer and an extension is granted for other reasons by the Commissioner , interest will be collected at the rate of one - half of one per centum per month from the time ...
... collected or asserted in such cases , Should such returns not be filed and taxes paid until afte June 15 , the penalties prescribed by the statute will be invoked . Exchanges Pursuant to Guaranty . Where any article taxable under 660 ...
... collected from consumers under Section 9 the Revenue Act of 1918 . Capital Stock Tax ( See pages 650-675 of the Tax Book , and Regulations No. 50 reprinted in Supplement No. 13. ) ¶ 1506. The Capital Stock Tax Return for domestic ...
... collected tax upon the resale of parts to dealers and it is impracticable to adjust the tax in accordance with Regulations 47 , the total amount of the tax collected by him should be paid to the collector . The actual manufacturer of ...